L.A.

BOUTIQUE
# 14 PAGE 238
SUBSIDIARY LEDGERS
AQCCOUNTS PAYABLE
15-Aug
10000
19500
5-Aug
19-Aug
20500
20500
10-Aug
20-Aug
9500
45500
22-Aug
24-Aug
23000
63000
85500
22500

DIANA'S Creation ACCOUNTS PAYABLE
DATE PARTICULARS
DR
CR
5-Aug PUR 2/10, 1/15, N/30
19500
15 PARTIAL
10000
20 FULL PAMENT
9500

EEI
ACCOUNTS PAYABLE
DATE PARTICULARS
DR
CR
10-Aug PUR EQUIPT.2/10,N/30
20000
FREIGHT
500
19-Aug FULL PAYMENT
20500

BULACAN JEWELRY
ACCOUNTS PAYABLE
DAT
PARTICULARS
DR
CR
22-Aug PUR 3EOM
45000
FREIGHT
500
24-Aug 50% PD WITH FREIGHT 23000
#11 MAX SANTOS
PAGE 237

SUBSIDIARY LEDGERS

Accounts receivable
DR
CR
10000
5000
10000
5000
4000
5000
24000
15000
9000

ROLLING BOOKSTORE
ACCOUNTS RECEIVABLE
DATE PARTICULARS
DR
CR
3-Jun sales, 2/5, 1/10,n/30
10000
10-Jun partial payment
5000
27-Jun full payment
5000

BRENDA
ACCOUNTS RECEIVABLE
DATE PARTICULARS
DR
CR
15-Jun sales 2/5 1/10, n/30
8500
freight prepaid
1500
25-Jun partial payment
5000

SHEPHERD ACCOUNTS RECEIVABLE
DATE PARTICULARS
DR
CR
18-Jun sales 2/10,n/30
4000
#15 PARISIAN FURNITURE PLACE
JOURNAL ENTRIES
date
PARTICULARS
5-Sep PURCHASES
Accts Pay

DR

CR

120000
120000

ACCOUNTS RECEIV
62000
2350
32500
59650
32500

8-Sep Freihgt in
Cash

5500
5500

10-Sep Acco9unts Pay
Cash

60000

14-Sep Accounts Rec
Sales

62000

15-Sep Accts Pay
Purchase disc.
Cash

60000

60000

62000

2400
57600

16-Sep Delivery Exp
Cash

1500

17-Sep SRA
Accts Rec.

2350

24-Sep Cash
Sales disc
Accts Rec.

58457
1193

Freight in
25-Sep Furniture/fixtures
Cash
Accts Pay.

5000
90500

cash
A/R

1500

2350

59650

45250
50250
25000
32500

SALES
del exp

57500
500

cash
A/P

500
50250

CASH
PD

49245
1005

BAL
19500
9500
0

BAL
20000
20500
0

BALANCE
45000
45500
22500

TS RECEIVABLE
BALANCE
10000
5000
0

BALANCE
8500
10000
5000

BALANCE
4000

ACCTS PAYABLE
60000
120000
60000
50250
120000
170250
50250
50250

0

ANGS FURNITURE A/P
Date
PARTICULARS
5-Sep Purchases 2/10n/30
10-Sep partial payment
15-Sep Full Payment

DANILO'S APPA
APARTELLE
date
PARTICULARS
14-Sep SALES 2/10,N/30
17-Sep Returns
24-Sep full payment

HILLS FURNISHING A/P
DATE
PARTICULARS
25-Sep purchase of ofc. f/f
freight
31SEP
FULL PAYMENT

RAMOS
29-Sep ar bal

dr
32500

DR

CR
BALANCE
120000
120000
60000
60000
60000
0

A/R
DR

CR
62000

DR

BALANCE
62000
2350
59650
59650
0

CR

BAL
45250
5000

50250

cr

balance
32500

45250
50250
0

PRETTY CARPETS
CASH
MERCHANDISE
CAPITAL
PURCHASES
FREIGHT-IN
CASH
A/R

DR
CR
550000
100000
650000
135000
2500
137500

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